Research On Internal Accounting Control

In recent years,both the theoretical and practical circles of our country have become more and more important to the role of internal control in the enterprise,and the related discussions and research are more and more.China's internal accounting control system with the Ministry of Finance and other relevant departments have promulgated a series of systems after the gradual improvement,and foreign control system development is also gradually narrowing the gap,these norms and guidelines are established on the enterprise,Implementation and evaluation of internal control has played an important guiding role.Although the development and regulation of the internal accounting control system has made obvious progress in the development of the internal accounting control system,the enterprise will still be in the process of the actual construction and operation of the internal accounting control system in the process of rapid economic development and changing times Of the problems,such as the lack of key positions,many companies do not risk prevention and control and audit supervision departments;accounting responsibilities unclear;capital management is not in place and other defects.To further improve the internal accounting control system,and actively establish and constantly update the practical and effective internal accounting control system,is the development of enterprises need to study an important issue,is to improve the operational management capacity,and thus improve the performance of an important guarantee.Based on the five elements of COSO report,this paper uses the method of data analysis and other methods to discover,study and solve problems in the aspects ofinternal environment,risk assessment,control activities,information and communication and internal monitoring.The overall strategic objectives,to improve the company's various operational activities,to build an effective internal accounting control system.This paper analyzes the theory of internal control and internal accounting control,and expounds the latest progress of relevant theory at home and abroad.Secondly,the paper analyzes the objectives,principles and methods of the accounting control system,highlights the role of the internal accounting control system,and the development and expansion of the modern enterprise can not be separated from the control of the internal accounting control system.Then this paper introduces the operation of A company and the status quo of internal accounting control.It mainly emphasizes A series of problems existing in internal control mechanism of A company,and analyzes the causes of the problem.Finally,according to the shortcomings and shortcomings of the internal accounting control mentioned above,the paper puts forward some valuable countermeasures and measures,and establishes an internal accounting control system which meets the characteristics of Company A,including the control environment system,the budget control system,the control Activity system,risk control system,supervision and control system,the five systems work together to form a concerted effort,will enable enterprises to high-speed,efficient operation,full of vitality.This paper,from the reality,gives the framework and measures of internal accounting control,which is of great significance to improve the accounting control ability of Company A.The conclusion can also be the promotion and reform of other internal accounting control systems Provide reference and reference.